An upstate New York compound that seeks to provide “spiritual renewal” to parishioners from Roman Catholic churches, in part through the inspirational art visitors work on while there, is entitled to the property tax exemption denied by officials in a Sullivan County town, a split appeals court ruled Tuesday.

The Appellate Division, 3rd Department, decided 3-2 in Matter of the Eternal Flame of Hope Ministries v. King, 508480, that the group had demonstrated sufficient proof that its complex is a “retreat” eligible for a charitable tax exemption under Real Property Tax Law 420-a(1)(a).